Statutory appellate remedy bars writ review of GST assessment disputes involving factual issues and natural justice claims.

A writ petition challenging a GST assessment order was not entertained because an effective statutory appeal was available under Section 107. The court noted that objections based on natural justice and disputes over sufficiency of evidence or other factual matters are ordinarily not examined in writ jurisdiction when an appellate remedy exists. The petition was dismissed, and the petitioner was left free to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appellate remedy under Section 107 of the GST regime.

Analysis: The petition questioned the impugned order as being contrary to natural justice, but the order records that disputes regarding sufficiency of evidence and similar factual matters are ordinarily not examined in writ jurisdiction when an effective statutory appeal is available. The petitioner also sought liberty to pursue the appellate remedy, and the respondent did not object.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner free to pursue the statutory appeal under Section 107.

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